Stephen M. Moskowitz
San Francisco, CA
Email: Stephen M. Moskowitz
Phone: (415) 394-7200 Fax: (415) 398-6501
Steve knows that clients’ lives – and livelihoods – can be upended or even destroyed when tax trouble arises. For more than 30 years, Steve has made it is his personal mission to help business owners and individual clients successfully resolve tax issues and go on with their lives. With extensive knowledge of tax law, a desire for swift and vigorous defense, and decades of experience with tax authorities and in the courts, he has unusually perceptive judgment in assessing the best way forward, and the right resources to achieve resolution.
Steve started Moskowitz LLP because he saw that while big corporations were consistently navigating the tax code to their advantage, smaller businesses and individuals were not. With prior experience as a CPA at a national accounting firm, and with extensive experience in the corporate world, Steve knew he could help smaller businesses and individuals by applying what he knew, and wanted to make the critical difference in businesses and individual lives that protected them from the powerful government and enabled them to keep and enjoy the fruits of a lifetime of work that otherwise could be taken away from clients by the government in just one action.
Today - together with a full team of tax attorneys, CPAs, enrolled agents and other professional staff - Moskowitz LLP helps business and individual clients across the country and overseas to resolve a wide variety of tax matters. The Moskowitz LLP team also creates strategies to utilize the tax code and relevant treaties to clients’ benefit, and provides ongoing tax support and tax return preparation.
Steve understands that clients need high quality representation but do not have unlimited budgets, and that cost predictability is important. Unlike most firms, Moskowitz LLP clients pay a flat fee and are not subject to hourly rates.
Steve has experience resolving a broad range of tax issues for both business owners and individuals, such as:
- Tax audit proceedings and related matters
- Defense in tax-related civil and criminal proceedings
- Foreign asset and income tax defense
- Foreign tax and asset planning, including treaty utilization
- Tax planning and dispute resolution
- Defense of investors in and promoters of off-shore tax shelters
- Domestic tax planning and representation
- Payroll and sales tax disputes
- Tax opinions and appeals
- Securities & Exchange Commission and Federal Trade Commission matters
- Negotiations for businesses and individuals who cannot pay their taxes
Steve has represented clients in front of numerous administrative agencies as well as in state and federal courts, such as the following:
- Internal Revenue Service (including Civil and Criminal Investigative Divisions)
- State and local taxing authorities
- Department of Justice
- United States Tax Court
- U.S. District Courts
Prior to founding Moskowitz LLP, Steve practiced as a CPA in New York City. In addition to extensive practical experience as a tax attorney, Steve also has an MBA in accounting, an advanced law degree in tax (LL.M), and an undergraduate degree in accounting. He has served as an adjunct professor of law, tax, and accounting in law school, graduate school, and undergraduate universities.
For more than 30 years, Steve has been a legal commentator, author, and resource for national, local and industry-specific TV, radio, print and media outlets. Highlights include the following:
TV and radio
- Legal analyst, Comcast SportsNet TV, weekly appearances from 2010-present.
- Legal analyst, Fox Bay Area (KTVU) TV, weekly appearances from 1991-1997.
- Interviewed, KGO-AM radio, numerous times over the last 30 years.
- Interviewed, KSFO-AM morning show with Brian Sussman & Katie Green, numerous times over the last 20 years.
Other media outlets
- Quoted, "Questions about the Multistate Tax Commission and (FTB)," Northern California Record, 11/27/16.
- Quoted, "Questions About What’s in Trump’s Returns Persist," Tax Analysts, 3/15/16.
- Quoted, "I.R.S. Is Looking Into Captive Insurance Shelters," The New York Times, 4/10/15.
- Quoted, "The I.R.S. wants to tax your illegal income," CNN Money, 3/7/13.
- Author, "What Happens If You Don’t File A Return?" CBS SF Bay Area, 2/4/13.
- Co-author, "A Closer Look at the Non-Willful FBAR Penalty," California Tax Lawyer, 2012.
- Quoted, "State’s tax amnesty program raises $350M," California Watch, 11/29/11.
- Quoted, "Online Taxes: Three Ways to Stay Out of Trouble," PC World, 3/17/10.
Steve is also an editor of the firm’s blog, Moskowitz LLP Tax Law. Authored articles include:
- "Why a Tax Attorney’s Advice is Important: Estate Planning, Gift Tax, Business Succession, and the Ability to Rely on Advice by Counsel," 2/6/15.
- "Offshore Bank Account Depositor Information Leaked," 4/9/13.
- "Modern Day Witch Hunt: How the IRS and State Taxing Authorities Purposefully Target and Make Examples out of Celebrities," 12/29/12.
- "Franchise Tax Board’s Automatic Calls – What You Need to Know," 7/12/12.
- "Yahoo Reports: Lauryn Hill Says She Didn’t Pay Taxes Because She Went ‘Underground’," 6/10/12.
- "2012 Offshore Voluntary Disclosure Program: One Size Does Not Fit All," 2/2/12.
- "Who does the Internal Revenue Service consider a Tax Preparer? Exploring Applicable Law," 1/31/12.
- "Immigration Criminal Tax Consequences of Failing to Disclose Foreign Bank Accounts and Foreign Source Income," Co-Authored with Liz Prehn 8/22/11.
- Author, "Tax Aspects of Financial Planning and Hong Kong Revenue Law" book, 1987.
A sampling of Steve's speaking engagements:
- "China Business Studies Initiatives: Chinese Investments in California Real Estate," University of San Francisco School of Management, 10/28/15
- "Allegations of Offshore Tax Evasion: Aiding & Abetting" webinars Moskowitz LLP presentation to CPAs and Attorneys, February and March 2015
- "Captive Insurance" webinar, West Legal Edcenter, 11/13/14
- "Tax Aspects of Financial Planning Accounts," [Firm sponsored ], 2013
- "Tax Planning for Small Business," [Firm sponsors ], 2013
- "FATCA, Foreign Account Transaction Compliance Act" [Firm sponsored in conjunction with Fortis Law Group, National Speaking Events], 2013
- "Bank Secrecy Act Violations by Individuals," [ Firm Sponsored ], 2013
- "Asset Protection and Tax Planning Techniques," National Association of Plastic Surgeons, New Orleans, 2012
- Multiple presentations to South Korean Government and South Korean National Tax Service regarding U.S. taxation and collection, Seoul, Korea November 2011
For more than thirty years, Steve and his law firm have successfully helped tens of thousands of clients with tax representation and resolution of all types of federal and state tax situations. Steve continues to be honored and humbled by the trust his clients place in the firm.
PROFESSOR OF LAW, TAX & ACCOUNTING
Golden Gate University, School of Law
San Francisco, CA 1983 - 1990
University of San Francisco, School of Law
San Francisco, CA 1983 - 1990
San Francisco State University
Tax & Accounting Principles
San Francisco, CA 1983 - 1990
Steve was honored to address members of the South Korean Government and the South Korean National Tax Service regarding United States Taxation and Collection of Tax Laws in November 2011.
Golden Gate University, LL.M. in Taxation
New York Law School, J.D.
New York University, MBA
Drexel University, B.S.
*All Degrees given with honors
New York (inactive)
CPA, New York (inactive)
U.S. District Court – Northern, Southern, Eastern and Central Districts of California
U.S. Tax Court
U.S. Court of Appeals, Ninth Circuit
U.S. Court of Federal Claims
California Supreme Court
New York Supreme Court
U.S. Supreme Court
Affiliations & Awards
Adjunct professor, Golden Gate University Schools of Law, Graduate School, and Undergraduate Program – instruction in tax, business law and accounting, 1983-1990
Adjunct professor, University of San Francisco– instruction in tax, business law and accounting, 1987-1988
Adjunct, San Francisco State University – instruction in tax, business law and accounting principles, 1987-1988
- Tax Law
- International Tax Law
- Criminal Tax Law
- Tax Planning
- Tax Preparation